Hookham v The Queen [1994] HCA 52

High Court of Australia Brennan, Deane, Dawson, Toohey and Gaudron JJ. Hookham v The Queen [1994] HCA 52

ORDER Appeal dismissed.

Cur. adv. vult.

The following written judgments were delivered:—

Nov. 9 Brennan J.

The question in this case is whether, pursuant to s. 21B(1) of the Crimes Act 1914 Cth, a court may order an offender convicted of a taxation offence pursuant to s. 8Y(1) of the Taxation Administration Act 1953 Cth to make reparation to the Commonwealth in respect of a loss suffered by the Commonwealth by reason of the offence. In my opinion, the terms of s. 21B(1) dictate an affirmative answer. Section 21B(1) reads as follows:

Where:

(a) a person is convicted of an offence against a law of the Commonwealth; or

(b) an order is made under section 19B in relation to a federal offence committed by a person;

the court may, in addition to the penalty, if any, imposed upon the person, order the offender:

(c) to make reparation to the Commonwealth or to a public authority under the Commonwealth, by way of money payment or otherwise, in respect of any loss suffered, or any expense incurred, by the Commonwealth or the authority, as the case may be, by reason of the offence; or

(d) to make reparation to any person, by way of money payment or otherwise, in respect of any loss suffered by the person as a direct result of the offence.

The offence by reason of which the Commonwealth suffers a reparable loss must be the federal offence for which the offender is convicted or in respect of which an order is made under s. 19B. However, s. 19B is immaterial to this case. The conviction for a particular federal offence is one of the conditions on which the power to order the offender to make reparation arises. The other is that the offence be the reason for the loss. It is therefore necessary to identify the offence for which the offender is convicted.